Purpose
– The research goal of this study is to explore the factors influencing the adoption of Android smartphones and the intention to pay for mobile internet services.

Design/methodology/approach
– The present study proposes a framework based on theory of reasoned action (TRA) from the perspectives of software (interface convenience and perceived content), hardware (perceived infrastructure), design (design aesthetics) and perceived value (emotional value, price/value for money, performance/quality value, and social value). A web survey was conducted, and data were collected from a total of 881 users of Android smartphones in Taiwan. The casual model was validated using partial least squares (PLS) techniques.

Findings
– The results indicated that the influence of the factors on the intention of the mobile internet users and non‐users were different. Surprisingly, the effect of design aesthetics was not significant in all of the groups. Male users were found to be more likely to read e‐books on their smartphones, as are people with higher personal incomes.

Practical implications
– This study contributes to a theoretical understanding of the factors that promote mobile internet users' and non‐users' intention to adopt Android smartphones and pay for mobile internet services. The proposed framework can be used by mobile internet service providers and smartphone manufacturers to design the products and marketing strategies.

Originality/value
– The primary value of this paper lies in providing a better understanding of users' and non‐users' concerns about Android smartphone adoption and subscription of mobile internet services.